KENANGA ANNUAL REPORT 2025

333 NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2025 06 / FINANCIAL STATEMENTS 01 02 03 04 05 07 08 09 51. FINANCIAL RISK MANAGEMENT (CONT’D.) (b) Market risk (cont’d.) (ii) Foreign currency exchange risk (cont’d.) Currency rate sensitivity analysis (cont’d.) The net foreign currency exposures as at reporting date are as below: Currency 2025 RM’000 2024 RM’000 USD (348) (393) SGD 1,225 (225) GBP 1,626 247 JPY (1,477) (2,365) HKD 1,178 (8,420) CNY 70 3,033 Others 770 (1,205) 3,044 (9,328) Currency Changes in foreign exchange rates Impact on profit or loss 2025 Impact on equity 2025 Changes in foreign exchange rates Impact on profit or loss 2024 Impact on equity 2024 RM’000 RM’000 RM’000 RM’000 AUD 5% 20 - 5% (61) - CHF 5% 7 - 5% (15) - CNY 5% 3 - 5% 152 - EUR 5% 11 - 5% (2) - GBP 5% 81 - 5% 12 - HKD 5% 59 - 5% (421) - IDR 5% 1 - 5% 9 - JPY 5% (74) - 5% (118) - NZD 5% - - 5% 7 - PHP 5% - - 5% 2 - SGD 5% 61 - 5% (11) - USD 5% (17) - 5% (20) - Arising from the Group’s investment in the associate company in Saudi Arabia, there is a natural position held in foreign currency exposure in Saudi Riyal. The following shows the impact of a 5% price movement on this position: Changes in foreign exchange rates Impact on profit or loss 2025 Impact on equity 2025 Changes in foreign exchange rates Impact on profit or loss 2024 Impact on equity 2024 Currency RM’000 RM’000 RM’000 RM’000 SAR 5% - (5,111) 5% - (6,820)

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